SQL Server 2022

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select @@version;


(No column name)


Microsoft SQL Server 2022 (RTM) - 16.0.1000.6 (X64) 
 Oct  8 2022 05:58:25 
 Copyright (C) 2022 Microsoft Corporation
 Express Edition (64-bit) on Windows Server 2019 Standard 10.0 <X64> (Build 17763: ) (Hypervisor)



create table employee 
(
    id int primary key,
    name varchar(50),
    department varchar(10),
)
insert into employee 
values (2, 'John', 'HR'),
       (5, 'Michael', 'IT'),
       (28, 'Rakesh', 'TP'),
       (49, 'Xi', 'IT')
4 rows affected

select case row_number() over (order by id)
         when 1 then 0
         else id
       end as id
      ,name
      ,department
  from employee


id
name
department


0
John
HR

5
Michael
IT

28
Rakesh
TP

49
Xi
IT